Appeals without an Appellate Tribunal follow adapted central GST procedures to ensure procedural uniformity in GST administration.
Appeals under the Chhattisgarh Goods and Services Tax framework, where the Appellate Tribunal has not been constituted, are governed by the provisions of Central Circular No. 132/2/2020-GST, subject to necessary modifications. The adapted procedure applies under the Chhattisgarh Goods and Services Tax Act, 2017 to secure uniformity in filing such appeals.

NOC procedure for setting up subsidiaries in GIFT IFSC requires exchange forwarded application with NOCs and fit and proper undertakings.
Applications for NOC to establish WOS, SDS, JVs or take equity in GIFT IFSC must be submitted through the applicant's Stock Exchange/Clearing Corporation with NOCs from all Exchanges/Clearing Corporations/Depositories of which the applicant is a member/participant; the Exchange/Clearing Corporation shall verify and forward the complete application with recommendation to SEBI. The application must include prescribed corporate details, audited or provisional networth certificates, proposed investment and purpose, shareholding pattern, a declaration of compliance with Schedule II fit and proper criteria, and specified enclosures.

Relaxation of hard-copy dispatch requirements: issuers of listed non-convertible securities exempt from sending physical statements to holders without email.
SEBI extended a temporary relaxation of the hard-copy dispatch obligation under Regulation 58(1)(b) of the Listing Regulations, exempting issuers of listed non-convertible securities from sending physical statements containing salient features of documents to holders who have not registered email addresses, with immediate effect through December 31, 2022; stock exchanges must notify entities and disseminate the circular.

Annual report hard-copy relaxation permits online access and waives mailing to shareholders lacking registered emails.
Listed entities are exempted from sending hard copy annual reports to shareholders without registered email addresses by dispensation from Regulation 36(1)(b) until December 31, 2022; AGM advertisements must include a link to the full annual report. The duty under Regulation 36(1)(c) to provide a full hard copy upon shareholder request remains. Requirement to send proxy forms under Regulation 44(4) is dispensed with for meetings held exclusively by electronic mode for the same period. The relaxations are effective immediately and issued under Section 11(1) read with Regulation 101.

Statutory timelines for refunds: portal grievance mechanism mandates prompt ward disposal and escalation to nodal officer.
A web based Refund Grievances Redressal Form on the DVAT Portal allows taxpayers to register pending refund grievances; EDP Branch forwards submissions to the Ward and Zonal incharge same day, the Ward in charge must dispose on merit within ten working days, Zonal incharges supervise daily and submit weekly reports, Special Commissioner I serves as nodal officer to monitor disposal and escalate persistent non compliance for APAR entry, and EDP Branch will inform taxpayers by SMS and email.

Compulsory scrutiny selection for specified returns: upload supporting records and transfer cases to central faceless processing for assessment.
Parameters require compulsory scrutiny selection for returns linked to surveys, search and seizure/requisition actions, non compliance with notices under section 142(1), notices under section 148, cancelled or non granted registration/approval claims, recurring additions on issues of law or fact, and specific information of tax evasion. Assessing Officers must prepare and submit lists with prior administrative approval, upload underlying documents to ITBA for NaFAC access, and ensure transfer to Central Charges as directed; notices are to be served through NaFAC and timelines for selection and transfer are prescribed to meet statutory limits.

State Tax reimbursement for hotels and tour operators requires tax compliance, demand adjustments, subsidy set-off, sanction and budget-backed payment.
Reimbursement of State Tax due and deposited by eligible hotels and tour operators requires portal registration, one-time prescribed information, filing of all due returns, and deposit of tax in the prescribed manner. Applications may cover multiple tax periods. Reimbursement is adjusted against recoverable tax demands and applicable RIPS subsidy, and total benefits cannot exceed State Tax due and deposited for the relevant period. The proper officer sanctions reimbursement, after which payment is processed subject to budget allocation and compliance with applicable orders and guidelines.

Extended reassessment notices treated as show cause under section 148A, triggering new law procedure and reply rights.
Extended reassessment notices issued during the extension period are to be treated as show cause notices under the new section 148A and processed under the new reassessment regime. The Assessing Officer must provide the information and material relied upon within the prescribed short period (with specified exclusions for cases below the monetary threshold), allow the assessee a limited reply with possible extension, and then pass a reasoned order under the new procedure with prior specified authority approval before issuing any fresh notice or serving an order declining issuance.

Margin verification: intra day client margin snapshots in derivatives must use fixed Beginning of Day margin parameters.
Intra day verification of upfront client margins in derivatives shall use fixed Beginning of Day margin parameters comprising SPAN and ELM requirements; this change applies only to verification snapshots. There is no change to End of Day margin calculation or cash segment collection. Clearing Corporations will continue to update margin parameters intra day for actual collection. Exchanges and Clearing Corporations must implement system and rule changes, notify members, and report implementation status; the framework amends prior SEBI circulars and is effective August 01, 2022.

Exemption for sovereign wealth and pension funds: investment linked tax relief conditioned on holding, thresholds, and reporting.
Exemption for specified persons on dividend, interest and long term capital gains from infrastructure investments is subject to a three year holding period, minimum investment thresholds for intermediate vehicles, and prescribed proportional computation of exempt income. Transfers in breach of the holding period or other essential conditions cause withdrawal of exemption for the year of breach and taxability of previously exempt amounts in that year. Hybrid entities require separate books and proportionate allocation of exempt income. Downstream transfers trigger capital gain computation using fair market value on the date of each downstream transfer, and audit and quarterly reporting may be limited to Indian investments where accounts are segmented.

Applicability of Amendment Regulations limited to liquidation processes commencing after notification; circular withdrawn for clarity.
The Board notifies that the provisions of regulations 2A, 21A, 31A and 44 as amended or inserted by the 2019 Amendment Regulations apply only to liquidation processes commencing on or after the 2019 notification date, withdraws the earlier circular of 26 August 2019 on applicability, and states the withdrawal is effective immediately under the Board's statutory powers.

Tariff Rate Quota allocation for raw sugar expanded, enabling additional duty-free exports under specified reporting and certification conditions.
An additional quantity of raw sugar has been allocated for export to the United States under the Tariff Rate Quota (TRQ), increasing the available TRQ volume for the US fiscal year. Exports under TRQ are Free subject to the notified Nature of Restrictions and ongoing reporting requirements. Certificates of Origin, if required for preferential treatment, will be issued by the Additional Director General of Foreign Trade, Mumbai, and other prescribed certification and compliance obligations for US-bound sugar exports must be followed.

Valid customs tariff headings must govern import and export declarations, with pending filings recalled or amended where tariff changes apply.
Customs Tariff amendments require import and export declarations, including ex-bond Bills of Entry, to use new or valid Customs Tariff Headings. Advance or prior Bills of Entry pending regularisation must be recalled and reassessed where affected tariff headings or notifications have changed. Shipping Bills may require amendment where export benefits linked to amended tariff headings are affected. Accurate tariff declarations are required, and implementation issues concerning tariff lines or clearance requirements may be reported.

Enforcement Reporting: vigilance and mobile squads must duplicate portal entries alongside boweb to ensure MIS-based monitoring.
Vigilance & Enforcement and Mobile Squad units must duplicate boweb actions on the departmental portal until MIS reports from GSTN are available; complete pending entries within one week. Vigilance units shall populate all entry-module menus except INS-01. Mobile Squad interceptions require obtaining an interception number via departmental SMS, generating a Case ID on boweb, and simultaneously registering transaction details and FORM GST MOV-09 on the departmental portal to ensure effective monitoring.

Extraordinary general meetings may be held via video or audiovisual means or by postal ballot under extended circular guidance.
Companies are authorised to hold Extraordinary General Meetings and transact resolutions by Video Conference or Other Audio Visual Means or by postal ballot in accordance with the procedures and safeguards set out in earlier Ministry circulars; all other requirements and conditions in those circulars remain unchanged.

Holding of AGMs through VC/OAVM permitted subject to prescribed circular requirements and statutory timelines.
Companies with AGMs due in 2022 may conduct those AGMs by Video Conference (VC) or Other Audio Visual Means (OAVM) on or before 31 December 2022 in accordance with Paragraphs 3 and 4 of General Circular No. 20/2020; this authorisation does not constitute an extension of time for holding AGMs under the Companies Act, 2013, and non-adherence to statutory timelines attracts legal action.

Government-supported Line of Credit enabling export financing with specified Indian content and compliance obligations for infrastructure projects.
Government-supported Line of Credit to SBM (Mauritius) Infrastructure Development Company Ltd permits financing of eligible exports from India for infrastructure projects, mandates that at least 75% of contract value be supplied from India (30% Indian content for the Metro Express Project), allows 25% foreign procurement, requires Export Declaration Form filing for shipments, disallows agency commission from the LoC while permitting exporter-paid commissions subject to realisation, and directs Authorised Dealer Category I banks to notify exporters and facilitate compliance; directions issued under the Foreign Exchange Management Act.

GST refund processing requires decisions within prescribed timelines, supported by premises verification and fortnightly compliance reporting.
GST refund applications must be decided within prescribed timelines, as delay beyond 60 days from receipt of an application may trigger interest liability. Refunds may be granted only after field verification of the applicant firm's registered premises to establish genuineness, with documentary records maintained by the proper officer. Signed fortnightly, ward-wise refund reports must record decisions, delayed and pending applications, sanctions, rejections and interest paid, and be consolidated for submission to the Commissioner, State Tax.

System and Network Audit requirements mandate independent audits, board review and regulator submission to assure IT security and compliance.
SEBI mandates a revised System and Network Audit regime for Market Infrastructure Institutions requiring independent auditors selected under specified norms to assess governance, IT and network architecture, security, change control, business continuity, vendor management and related areas. Audit reports must include issue logs, risk rated non compliances, remediation plans, evidence and management responses, be placed before the Governing Board and submitted to SEBI with a joint MD/CEO and CTO declaration. Follow on audits or verified Action Taken Reports must close findings within prescribed timelines; special audit frequency applies for systems designated as protected.

Waiver of late fee for bills of entry delayed by system error, available on production of negative acknowledgement.
Waiver of Late Fee is granted for Bills of Entry filed late in respect of IGMs filed on 01.05.2022 and 02.05.2022 due to Systems Error (code 523), subject to production of the electronic negative acknowledgement, and the Public Notice operates as a Standing Order for departmental staff.